A reversible seat for a boat or other vehicle includes a base, a seat
bottom, and a seat back. The seat bottom, which has a first surface and a
second, opposite surface, is pivotally connected to the base such that
the seat bottom is capable of rotating at least approximately 180 degrees
about the base. The seat back is pivotally connected to the seat bottom
on a side of the seat bottom opposite from where the seat bottom is
pivotally connected to the base. In a first seat position, the first
surface of the seat bottom faces substantially upward and the second
surface of the seat bottom faces substantially downward. In a second seat
position, the second surface of the seat bottom faces substantially
upward and the first surface of the seat bottom faces substantially
downward. In each of the first and second seat positions, the seat back
extends upward at a predetermined angle relative to the seat bottom.